Gobierno de España. Ministerio de Hacienda. Intervención General de la Administración del Estado.
Administración Presupuestaria

Browsing Guide

How to browse the Budgetary Administration Internet Portal www.pap.hacienda.gob.es

In the heading, it is identified that the State Secretariat of Budgets and Expenses, of the Ministry of the Treasury , configures the sector of budgetary administration.

The accesses to the versions of the portal in the different official languages of Spain, in addition to English, are also located in this area.

It also includes access to the browsing homepage, the map of the portal, and access to e-mail addresses to answer user enquiries regarding the contents published, as well as search options.

At the top you can see current news from the Ministry of the Treasury , especially with regard to the functional scope of this Portal.

The central body, upper area, is structured into three channels:

  • State Secretariat for Budget and Expenditure
  • General Intervention Board of the State Administration
  • Online Office

The central body, lower area, is used for highlighting the new developments that the governing bodies that manage the Budget Administration's portal contents want to make public.

In addition, the lower part includes accesses to the institutional campaigns by the Spanish Administration.

The footer includes a link to this guide and specifies different standards met by this portal.

Logo SEPG 

State Secretariat for Budget and Expenditure

It is a superior body that, under the authority of the Ministry of the Treasury , is responsible for leading and coordinating:

  • The formulation of criteria and objectives for budgetary policy, multi-year programming of public sector income and expenses programmes and the drawing up of the State Budget, its monitoring and the assessment of its implementation, through the Directorate General of Budgets.
  • The planning, programming and budgeting of public sector personnel costs and the recognition and payment of pensions of the General System of Passive Classes, all through the General Directorate of Personnel Costs and Public Pensions.
  • The design, planning and management of EU funds and the state implementation of the regional incentives policy, together with the monitoring and management of the Spanish participation in the Community budget of the European Union through the Directorate General of Community Funds.

The General Intervention Board of the State Administration is also attached to the State Secretariat for Budgets and Expenditure.

While carrying out these functions, it coordinates the Committee on Expense Policies and the Earnings Committee, chairing them in the absence of the Minister of the Treasury , chairs the Programme Analysis Committees, and acts as the vice chairperson of the Financial Coordination Committee for Real Estate and Equity Actions. It also chairs the Public Investment Committee and the Regional Incentives Board, and is the head of the Special Delegation of the Treasury and Civil Service in RENFE-Operadora, whereby the administrative units that comprise this Delegation depend on it organically and functionally.

These pages contain up-to-date information on all of its actions and allow for the possibility of contacting the different units through the following contact addresses.

Organisation and General Aspects .

The organisational chart and the functions of the State Secretariat for Budget and Expenditure and its governing bodies are shown in this section:

  • General Directorate of Budgets.
  • General Directorate of Personnel Costs and Public Pensions.
  • Directorate General of Community Funds.

State Budget

This section contains the current year's information related to the State Budget, both what has been approved and their projects. The Budget is specified and summarised in a range of papers: the yellow paper contains the Budget laid before the National Parliament and the blue paper sets out an introduction and the budget structures.

Provides information about:

  • Budgets from previous years
  • European Union Budgets, Autonomous Communities Budgets and Local Organisations Budgets
  • Budget legislation
  • Economic and financial report
  • Budget statistics
  • Other budget-related documentation From this page we can access the following information:
    • Working papers
    • Macroeconomic databases
    • Econometric programmes
    • Other documentation

European Union Funds

The Directorate General of Community Funds is the Central Government Body responsible for the study, assessment and co-ordination of how the Community Structural Funds, in particular the ERDF, and the Cohesion Fund are applied in Spain, notwithstanding the competences in this matter that other Government bodies may have. It also oversees the management of Regional Incentives and financial and budgetary relations with the European Union.

The website contains information and services related to the regional policy and their instruments, regarding both the community funds in the different periods and the regional incentives.

Passive Class Pensions

The website of the General Directorate of Personnel and State Pension Costs offers detailed and updated information about the different types of provisions managed:

  • Pensions from the General System of Passive Classes
  • Benefits from the special regulation stemming from the Civil War
  • Advances for Alimony Payment Guarantee
  • Aids to victims of violent offences and offences against sexual freedom

From here we can obtain the forms to request these benefits; consult the regulations that govern them, as well as the administrative procedure to follow in order for them to be recognised or to calculate the amount of your future pension, if you are a civil servant close to retirement; or consult the different calls for social benefits from the State, Mutualismo administrativo (special scheme for civil servants, the armed forces and court administrative officials) and the Autonomous Communities.

Personnel Costs

The General Directorate on Personnel and State Pension Costs is responsible for, among other things, exercising the powers legally attributed to the Ministry of the Treasury , with matters pertaining to costs derived from measures regarding active staff remuneration and the allocation of job positions in Administrative bodies. The website contains information about the regulation, statistics related to said functions and activity report.

Online Office of the Directorate General of Personnel Costs and Public Pensions

The electronic office of the General Directorate of Personnel and State Pension Costs enables citizens, by themselves or via representatives, to undertake certain procedures related to pensions and provisions of civil service pensions over the Internet.

  • Consultation of personal and financial information of pensions paid by Pensioners.
  • Obtaining reports: Payroll receipts of current and previous payroll (last twelve months), report on the revaluation of the current year.
  • Obtaining certificates: Interim retention of personal income tax certificate, current pension certificates (monthly and annual), pensioner certificate, negative certificate, pensioner certificate of retirement due to disability/unfitness for work.
  • Consultation of the progress status of pensions or benefits paid by Pensioners or proceedings brought in concerning Pensioners Online Office of the Directorate General of Community Funds .

The electronic office of the Directorate General of Community

Funds provides citizens a point of access to the online services in the area of Regional Incentives and Community Funds.


Intervención General de la Administración del Estado

La Intervención General de la Administración del Estado (IGAE) es el órgano de control interno del sector público estatal y el centro directivo y gestor de la contabilidad pública.

Como órgano de control, la IGAE es la encargada de verificar, mediante el control previo de legalidad, el control financiero permanente, la auditoría pública y el control financiero de subvenciones, que la actividad económico-financiera del sector público estatal se adecua a los principios de legalidad, economía, eficiencia y eficacia.

Como centro gestor y directivo de la contabilidad pública le compete proporcionar información contable fiable, completa, profesional e independiente sobre la gestión pública. Y en este sentido tiene la responsabilidad de elaborar las cuentas económicas del sector público según la metodología del Sistema Europeo de Cuentas Nacionales, cuyo más concreto y específico resultado es la determinación de la cifra, fundamental en la vida económica de la nación, de déficit público, tanto del total de las Administraciones Públicas como de cada uno de sus subsectores.

A través de estas páginas puede acceder a las diversas publicaciones, estadísticas e informes realizados por la IGAE, reflejo de las funciones arriba enumeradas y a la normativa actualizada en el ámbito de control económico- financiero y de la contabilidad pública, directamente o a través de sus bases de datos propias.

Quienes somos

Se ofrece información relativa a:

  • Organigrama
  • Memoria
  • Normativa
  • Publicaciones
  • Empleo público
  • Procedimientos Administrativos


En donde puede encontrarse entre otra la información sobre la función de la IGAE como centro directivo y gestor de la contabilidad pública. De esta forma, este canal se estructura en diversos subcanales, iniciándose con el vigente Plan General de Contabilidad Pública, norma base en este ámbito. Asimismo, se ofrece información tanto normativa, como informes y otras estadísticas diferenciando entre la contabilidad pública estatal, la contabilidad pública local y la contabilidad nacional. Las consultas que sobre esta materia son resueltas por la IGAE están accesibles en la base de datos Lei. La información disponible se encuentra estructurada en los siguientes apartados

  • Contabilidad Pública
    • Plan General de Contabilidad y normativa relacionada.
    • Contabilidad Pública Estatal
      • Ejecución presupuestaria
      • Registro de cuentas anuales del sector público
    • Contabilidad Pública Local
  • Contabilidad Nacional
    • Calendario de publicaciones
    • Información general: normativa, manuales, guías y notas
    • Publicaciones
  • Registro Contable de facturas
  • Otra información económica financiera


Se recogen bajo este apartado la información sobre la función de control interno que tiene encomendada la IGAE sobre la gestión económica y financiera del sector público estatal.

Así, este control interno se realizará mediante el ejercicio de la función interventora y el control financiero permanente y la auditoría pública, el control financiero de subvenciones nacionales y ayudas públicas y el control de fondos europeos, modalidades desarrolladas en este apartado.

  • Función Interventora
  • Control financiero permanente y auditoría pública.
  • Control financiero de subvenciones y ayudas públicas
  • Control de fondos europeos
  • Supervisión continua

Coordinación antifraude

El Servicio Nacional de Coordinación Antifraude es el órgano encargado de coordinar las acciones encaminadas a proteger los intereses financieros de la Unión Europea contra el fraude en colaboración con la Oficina Europea de Lucha contra el Fraude (OLAF).

A través de dicho apartado se puede acceder a la siguiente información:

  • Normativa y otra documentación
  • Comunicación de información sobre fraudes o irregularidades que afecten a fondos europeos

Baese de datos

Proporciona acceso a la siguiente información:

  • Legislación e informes (Lei)
  • Inventario de Entes del Sector Público Estatal (INVESPE)
  • Inventario de Entesl del Sectro Pública Estata, Autonómico y Local (INVENTE)
  • Sistema Nacional de Publicidad de Subvenciones y Ayudas Públicas (SNPS)
  • Central de Información de Contabilidad Nacional (CIGAE)

Sede electrónica de la Intervención General de la Administración del Estado

A través de la sede electrónica de la Intervención General de la Administración del Estado, se ofrece a los ciudadanos el acceso a los servicios electrónicos relativos al procedimiento de control financiero de subvenciones.


En los dos canales anteriores (SGPG e IGAE) se ofrece un repertorio específico de Enlaces a contenidos similares o relacionados.

Logo Oficina virtual 

Online Office

The Online office provides information on the catalogue of information systems accessible from public organisations, a service to apply for access to any of the services or systems of this catalogue and access to the personalised desktop of applications or databases with restricted access, following authorisation. It also offers services for downloading updated versions of IT programmes or applications of interest for the economic and financial management of the public management bodies and for sending economic and financial information via the Internet by the governing bodies of the Spanish Administration; independent organisations; public companies and local entities.

This channel is structured into the following sections:

Administrative Procedures of the Ministry of the Treasury

Virtually all the activities of the Public Administration are developed around the management and processing of administrative procedures and services, characterised by their high degree of formalisation, as administrative activity is subject to regulations.

The administrative procedures and services are processes by means of which a competent administrative body decides on the provisions, services and pretensions suggested by the citizens.

With a view to provide information as to what the main administrative procedures and services are that are attributed to the defunct Ministry of the Treasury , this section (via a link to the Ministry’s portal) will cover all of these, and will allow you to digitally process those which are available.

Information Systems Catalogue

The list of applications that appears below arranged by type of administrative department, public organisation or public administration, refers to the information-systems catalogue of the State Secretariat for Budget and Expenditure, which can be accessed with prior authorisation from the database manager, classified in accordance with their recipients.

Specific information on each of the services can be found by clicking on the name of the particular service if this function is active; alternatively, additional information can be found by emailing the address that appears on the home page of this website.

Range of Online Services

This page shows the catalogue of web-based services provided by the State Secretariat for Budget and Expenditure to facilitate interoperability with the systems of other public administrations and entities.

Application for access to Information Systems

Within the scope of the State Secretariat for Budget and Expenditure, the access to the information systems and other electronic content or services provided via the Internet is regulated by the Resolution of 21 December 2015 issued by the State Secretariat for Budget and Expenditure, which governs the security policy for the information systems of the State Secretariat for Budget and Expenditure and the General Intervention Board of the State Administration.

In general, to access these services, the user must have previously registered and have permission to access each one. Moreover, these services increasingly require this access to be made using an e-certificate issued by a certification service provider from among those accepted for the area of budget administration.

Access to Information Systems

This section provides access to the Personalised Desktop of Information Systems of the State Secretariat for Budget and Expenditure. There you will find an icon for each Information System to which the user has been previously provided authorised access.

Download of IGAE Programmes

This section displays the information and download procedures for the programmes that the IGAE (General Intervention Board of the State Administration) places at the disposal of other public organisations, either to facilitate the sending of economic and budget information to the IGAE or because they are utility programmes for the economic management of the Public Sector.

Exchange format

This section provides standard formats for the exchange of information with the information systems of the Budget Administration made available to users external to this area. The following list includes a brief description of the purpose of the standard format, the people it targets and the legislation or documentation in which the format is specified.

Budget Utilities

This section basically offers:

  • Information exchange standards related to the drawing up of the State Budget.
  • Open data formats, in which the definition of the data structure of XML files that comprise the General State Budgets and their corresponding documentation is published.
  • Budget templates for the managing centres to draw up proposals for the Budget Scenarios and General State Budgets.

Local Public Accounting

The General Intervention Board of the State Administration makes this section available to you, "Local Public Accounting", from where you can access the information related to the accounting of local organisations: accounting regulations, standard accounts format, the BÁSICAL application, guides for opening the accounting, local public accounting forum, etc

Complementary Information

This option provides different information that is complementary to the information provided in the rest of webpages and sections, currently:

  • TELCON Specifications
  • Basic Rules
  • Jubil@

SOROLLA2 collaborative environment

The SOROLLA2 collaborative environment provides general information about the SOROLLA2 information system. Among its different subsections, we can find information about What is SOROLLA2?; the main system Functionalities; How to request it; and the List of facilities that have adhered to it up to the date. It also provides information about the "SOROLLA2 roadmap" for the current year.

Online training is also provided, which focuses on three training scopes:

  • General concepts
  • Cashier management
  • Processing of expense files


The purpose of these forums is to provide a place where users can come to debate on topics they refer and to share experiences related thereof.

Usage rules: There are two types of forums: public forums and private forums. Public forums are open to anyone interested in their content, the access to which is free and does not require prior registration from the user. Private forums require a registered username and password for any type of access, which is carried out following the instructions specified in each case.

Verification of Budget Administration online documents

The Verification of Budget Administration online documents provides access to visualise online documents stored in the Budget Administration online document database, i.e. in the area of the State Secretariat for Budget and Expenditure.

Automated administrative actions

This page provides access to the published decisions that regulate the automated administrative actions within the scope of Budget Administration.

General aspects


The headers of the portal webpages include the institutional logotype of the Government and Ministry; the logotype of the State Secretariat for Budget and Expenditure; the option to access versions in other languages; the web search engine; and some auxiliary menus.

Home | Map | Contacts

From the institutional emblem of the Ministry of the Treasury , you can access the Ministry Portal, and from the SEPG logo you can come back to the home page of the Budget management portal.

Below are the New developments in the contents of each main channel

Located on the footer, the complementary menu area offers information on the Browsing Guide, Technical Guide, Legal Notice, Accessibility and degree of compliance of certain Internet standards.


How to know where you are?

In the header, in the upper contents part of the browsing pages, you can see the channel, subchannel and title of the page in which we are.

Home > Complementary Information > Basic Rules

We can also move around the website using the Map button located in the header of each webpage.

How to change language?

The Budget Administration's portal has a large part of its contents in a multi-language version. You may access the website in the co-official languages of Spain (Spanish, Catalan/Valencian, Galician and Basque) and in English. The menu that enables you to select languages is on the upper right-hand side of the header of the portal's home page and main channels.

Bienvenido | Benvingut | Ongi Etorri | Benvido | Welcome |

To view the version of the portal in a language other than Spanish (default language), you will have to select the word “welcome” in the language corresponding to the desired multi-language version.

Printing contents

To print the content of any page, click on the icon or link

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Web accessible to disabled people and other browsing devices

The Budget Administration's portal is accessible according to WAI (AA) WAG 2.0 standards.


Technical recommendations and programs required to download information published on the portal

  • This portal is optimised for MS Internet Explorer browsers version 6.0 or above, Firefox 3.0 or above, Opera 9.0 or above, K-Meleon 1.5.3 or above.
  • It may also be accessed from PDAs or mobile telephones equipped with Opera Mini 4.2 or above or with the latest IE version included in Windows Mobile 6.5 or above. Given the diversity of operating systems, correct browsing cannot be guaranteed from all.
  • The pages are developed for an optimum screen resolution of 1024x768 and a browser configured with a maximum of three levels of toolbars.
  • The programmes required to view certain portal documents can be downloaded from the Utilities option that appears on the left Menu of the State Secretariat for Budget and Expenditure and the General Intervention Board of the State Administration channels.
  • Contents are also provided according to the RSS 2.0 standard. The RSS service requires installing a programme known as feed reader or aggregator or an Internet browser that supports this standard.